Dillon Town Council member Barbara Richard is on the right track. A tax lien investment would be a good deal for the town, paying 14%. If the town won the bidding at the tax lien sale, the town might also receive ownership of a prime Dillon property.

Mr. Porritt claims that he never received a tax bill from the town of Dillon. He wouldn’t. Why? The Summit County Treasurer’s Office in Breckenridge sends annual property tax statements, not the town of Dillon. Nathan Johnson was right in saying “no comment.”

Various statements regarding valuation, taxes due and delinquency, (if needed) are mailed annually to each of tens of thousands of Summit property owners. Most property owners expect them and plan accordingly.

If the property owner does not pay their property taxes per the statutory due dates, the county treasurer sends a delinquent tax notice, with appropriate late charges added after the last due date. If no payment is made, the treasurer publishes for three consecutive weeks, as required by law, the delinquent owner’s name, property description, amount due with penalties and fees. The treasurer then holds a tax lien sale on a date certain, with the taxes paid by third parties, who then hold the tax lien for the property in question. If the property owner chooses not to pay the tax lien, then the holder of the lien can apply for title to the property.

Mr. Porritt has likely had adequate notification of his property taxes, their due dates, and the consequences of unpaid taxes. He has been sent: valuation notice from the county assessor; property tax statement from the county treasurer; delinquent tax notice (if taxes remain unpaid) and publication in local newspapers’ legal notices.

If he did not do so when expected notices were missed, Mr. Porritt should check that his mailing address is correct.